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Planning Scenarios

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Business Relief
Inheritance Tax
Tax
Gifting

Gifting of assets and failed Chargeable Lifetime Transfers (CLTs)

Understand tax positions of gifted assets alongside the timing of CLTs.

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CPD Certification
10 min read
CPD Resource
Planning scenario
Business Relief
Inheritance Tax
Tax

Two year qualifying holding period and Spousal Exemption

Understand the role Spousal Exemption can play in the assets qualifying for Business Relief.

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CPD Certification
10 min read
CPD Resource
Planning scenario
Business Relief
Inheritance Tax
Tax
Gifting

Gifting of assets and failed Potentially Exempt Transfers (PETs)

Understand how careful timing of lifetime gifts is required to ensure all relevant tax implications are considered.

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CPD Certification
10 min read
CPD Resource
Planning scenario
Business Relief
Inheritance Tax
Tax

Maximising entitlement to other Inheritance Tax (IHT) reliefs and exemptions: Interaction with the Residence Nil Rate Band (RNRB)

Understand the interaction of Business Relief assets with the RNRB. Understand the importance of timing in succession planning.

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CPD Certification
10 min read
CPD Resource
Planning scenario
Business Relief
Inheritance Tax
Tax

Two year qualifying holding period and the replacement of a Business Relief (BR) asset

Understand the importance of timing in the replacement of Business Relief (BR).

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CPD Certification
10 min read
CPD Resource
Planning scenario
Business Relief
Inheritance Tax
Tax

Implications of the holding period for BR assets

Understand the implications of holding Business Relief Qualifying assets for two years and its impact on Inheritance Tax liability.

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CPD Certification
10 min read
CPD Resource
Planning scenario
Business Relief
Inheritance Tax
Tax
Gifting

Business Relief (BR) asset and gifting

Understanding Potentially Exempt Transfers (PETs) and their integration with Business Relief assets.

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CPD Certification
10 min read
CPD Resource
Planning scenario
Tax
Business Relief
Inheritance Tax

Two year qualifying holding period and successive transfers

Understand how exemptions such as Successive Transfers and Quick Succession Relief can interact with Business Relief.

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CPD Certification
10 min read
CPD Resource
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